承包经营的利润指标一般指收入与税前列支的差额。会计参与管理,发挥预测和控制的职能作用,有必要研究税前列支与营业收入的关系。本文就此谈点拙见。 一、税前列支与营业收入的关系 税前列支与营业收入的关系一般有三种情况:1.变动列支;2.固定列支,3.混合列支。 1.变动列支。 The profit index of contracted management generally refers to the difference between income and pre-tax expenditure. Accounting participation in management, play a functional role in forecasting and control, it is necessary to study the relationship between pre-tax expenditures and operating income. This article talks about this point. I. Relationship between pre-tax expenditures and operating income The relationship between pre-tax expenditures and operating income generally has three situations: 1. Changes in expenditure; 2. Fixed expenditures, 3. Mixed expenditures. 1. Changes are paid.